Moore v. United States

Docket No. 22-800
Granted: June 26, 2023
Argued: December 5, 2023
Materials
Dec 5, 2023 Argued. For petitioners: Andrew M. Grossman, Washington, D. C. For respondent: Elizabeth B. Prelogar, Solicitor General, Department of Justice, Washington, D. C.
Nov 15, 2023 Reply of Charles G. Moore, et ux. submitted.
Nov 15, 2023 Reply of petitioners Charles G. Moore, et ux. filed. (Distributed)
Oct 24, 2023 Amicus brief of Amandeep S. Grewal submitted.
Oct 23, 2023 Amicus brief of Tax Economists submitted.
Oct 23, 2023 Amicus brief of George A. Callas and Mindy Herzfeld submitted.
Oct 23, 2023 Amicus brief of TAX LAW CENTER AT NYU LAW AND PROFESSORS ARI GLOGOWER, DAVID KAMIN, REBECCA KYSAR, AND DARIEN SHANSKE submitted.
Oct 23, 2023 Amicus brief of The American College of Tax Counsel submitted.
Oct 23, 2023 Amicus brief of Alex Zhang submitted.
Oct 23, 2023 Brief amici curiae of John R. Brooks and David Gamage filed. (Distributed)
Oct 23, 2023 Amicus brief of Professors Akhil Reed Amar and Vikram David Amar submitted.
Oct 23, 2023 Amicus brief of John R. Brooks and David Gamage submitted.
Oct 23, 2023 Amicus brief of MAIN STREET ALLIANCE, SMALL BUSINESS MAJORITY, AND ANNE ZIMMERMAN submitted.
Oct 23, 2023 Amicus brief of Professors of Tax Law, Legal History, and Computational Science submitted.
Oct 23, 2023 Amicus brief of States of Arizona, California, Colorado, Connecticut, Hawai‘i, Illinois, Maine, Maryland, Michigan, Minnesota, New Jersey, New York, Oregon, Pennsylvania, Vermont, Washington, and the District of Columbia submitted.
Oct 23, 2023 Brief amici curiae of Main Street Alliance, et al. filed. (Distributed)
Oct 23, 2023 Brief amici curiae of Arizona, et al. filed. (Distributed)
Oct 23, 2023 Brief amici curiae of Tax Law Center at NYU Law, et al. filed. (Distributed)
Oct 23, 2023 Brief amici curiae of Professors of Tax Law, Legal History, and Computational Science filed. (Distributed)
Oct 23, 2023 Brief amicus curiae of Alex Zhang filed. (Distributed)
Oct 23, 2023 Brief amici curiae of Professors Akhil Reed Amar, et al. filed. (Distributed)
Oct 23, 2023 Brief amici curiae of Tax Economists filed. (Distributed)
Oct 23, 2023 Brief amicus curiae of The American College of Tax Counsel filed. (Distributed)
Oct 23, 2023 Brief amici curiae of George A. Callas and Mindy Herzfeld filed. (Distributed)
Oct 23, 2023 Brief amicus curiae of Amandeep S. Grewal filed.(11/6/2023) (Distributed)
Oct 20, 2023 Amicus brief of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath submitted.
Oct 20, 2023 Brief amici curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)
Oct 20, 2023 Amicus brief of Donald B. Tobin and Ellen P. Aprill submitted.
Oct 20, 2023 Brief amicus curiae of Tax Professors Donald B. Tobin and Ellen P. Aprill filed. (Distributed)
Oct 20, 2023 Brief amici curiae of Professors Bruce Ackerman, Joseph Fishkin and William E. Forbath filed. (Distributed)
Oct 19, 2023 Brief amici curiae of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells filed. (Distributed)
Oct 19, 2023 Amicus brief of American Tax Policy Institute submitted.
Oct 19, 2023 Amicus brief of Reuven Avi-Yonah, Clinton G. Wallace & Bret Wells submitted.
Oct 19, 2023 CIRCULATED
Oct 19, 2023 Brief amicus curiae of American Tax Policy Institute filed. (Distributed)
Oct 17, 2023 Record requested from the United States Court of Appeals for the Ninth Circuit.
Oct 17, 2023 Record received from the United States Court of Appeals for the Ninth Circuit. The record is electronic and is available on PACER.
Oct 16, 2023 Brief of respondent United States filed.
Oct 16, 2023 Brief of United States submitted.
Oct 12, 2023 SET FOR ARGUMENT on Tuesday, December 5, 2023.
Oct 11, 2023 Amicus brief of Theodore P. Seto submitted.
Oct 11, 2023 Amicus brief of L.E. Simmons submitted.
Oct 11, 2023 Brief amicus curiae of Theodore P. Seto filed.
Oct 11, 2023 Brief amicus curiae of L.E. Simmons filed.
Sep 8, 2023 Brief amicus curiae of Calvin H, Johnson filed.
Sep 8, 2023 Amicus brief of Calvin H, Johnson submitted.
Sep 8, 2023 Motion to dispense with printing the joint appendix filed by petitioners GRANTED. Statement of Justice Alito. (Detached Opinion)
Sep 8, 2023 Brief amicus curiae of Calvin H. Johnson filed.
Sep 7, 2023 Amicus brief of National Taxpayers Union Foundation submitted.
Sep 6, 2023 Amicus brief of Philanthropy Roundtable submitted.
Sep 6, 2023 Amicus brief of The Manhattan Institute for Policy Research and Professors Erik M. Jensen and James W. Ely submitted.
Sep 6, 2023 Amicus brief of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz submitted.
Sep 6, 2023 Amicus brief of The Chamber of Commerce of the United States of America submitted.
Sep 6, 2023 Amicus brief of Liberty Justice Center submitted.
Sep 6, 2023 Amicus brief of National Taxpayers Union Foundation submitted.
Sep 6, 2023 Amicus brief of Landmark Legal Foundation submitted.
Sep 6, 2023 Amicus brief of National Taxpayers Union Foundation submitted.
Sep 6, 2023 Amicus brief of State of West Virginia and 16 Other States submitted.
Sep 6, 2023 Amicus brief of Pacific Research Institute submitted.
Sep 6, 2023 Amicus brief of Cato Institute submitted.
Sep 6, 2023 Amicus brief of Southeastern Legal Foundation and Young America’s Foundation submitted.
Sep 6, 2023 Amicus brief of Former Attorney General Edwin Meese III and Professors Steven G. Calabresi and Gary S. Lawson submitted.
Sep 6, 2023 Amicus brief of FreedomWorks, Inc. submitted.
Sep 6, 2023 Amicus brief of Saving America's Family Enterprises and Former Senator John Breaux submitted.
Sep 6, 2023 Amicus brief of Professors of Law and Linguistics in Support of Neither Party submitted.
Sep 6, 2023 Amicus brief of Small Business and Entrepreneurship Council submitted.
Sep 6, 2023 Amicus brief of Individual Taxpayers submitted.
Sep 6, 2023 Amicus brief of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. submitted.
Sep 6, 2023 Amicus brief of Independent Women's Law Center submitted.
Sep 6, 2023 Amicus brief of Atlantic Legal Foundation submitted.
Sep 6, 2023 Amicus brief of Americans for Tax Reform submitted.
Sep 6, 2023 Amicus brief of Mark E. Berg submitted.
Sep 6, 2023 Brief amicus curiae of Mark E. Berg filed.
Sep 6, 2023 Amicus brief of National Taxpayers Union Foundation not accepted for filing. (Corrected version submitted September 11, 2023.)
Sep 6, 2023 Brief amicus curiae of Americans for Tax Reform filed.
Sep 6, 2023 Brief amici curiae of Professors of Law and Linguistics in Support of Neither Party filed.
Sep 6, 2023 Brief amicus curiae of Small Business and Entrepreneurship Council in support of neither party filed.
Sep 6, 2023 Brief amici curiae of Individual Taxpayers filed.
Sep 6, 2023 Brief amici curiae of Sixteenth Amendment Insights, LLC and Jeffrey N. Schwartz filed.
Sep 6, 2023 Brief amicus curiae of FreedomWorks, Inc. filed.
Sep 6, 2023 Brief amici curiae of Former Attorney General Edwin Meese III, et al. filed.
Sep 6, 2023 Brief amicus curiae of National Taxpayers Union Foundation in support of neither party(Sept. 7, 2023) filed.
Sep 6, 2023 Amicus brief of National Taxpayers Union Foundation not accepted for filing. (Corrected version submitted)(September 11, 2023)
Sep 6, 2023 Brief amici curiae of Southeastern Legal Foundation and Young America’s Foundation filed.
Sep 6, 2023 Brief amici curiae of The Buckeye Institute and National Federation of Independent Business Small Business Legal Center, Inc. filed.
Sep 6, 2023 Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
Sep 6, 2023 Brief amici curiae of West Virginia, et al. filed.
Sep 6, 2023 Brief amicus curiae of Philanthropy Roundtable filed.
Sep 6, 2023 Brief amicus curiae of Pacific Research Institute filed.
Sep 6, 2023 Brief amicus curiae of Independent Women's Law Center filed.
Sep 6, 2023 Brief amicus curiae of Liberty Justice Center filed.
Sep 6, 2023 Brief amicus curiae of Atlantic Legal Foundation filed.
Sep 6, 2023 Brief amici curiae of Saving America's Family Enterprises, et al. filed.
Sep 6, 2023 Brief amicus curiae of Landmark Legal Foundation filed.
Sep 6, 2023 Brief amicus curiae of National Taxpayers Union Foundation in support of neither party (September 7, 2023) filed.
Sep 6, 2023 Brief amicus curiae of Cato Institute filed.
Sep 6, 2023 Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
Sep 5, 2023 Amicus brief of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas submitted.
Sep 5, 2023 Amicus brief of Hank Adler submitted.
Sep 5, 2023 Amicus brief of Southern Policy Law Institute submitted.
Sep 5, 2023 Brief amici curiae of Stop Extraterritorial American Taxation and Association of Americans Resident Overseas filed.
Sep 5, 2023 Brief amicus curiae of Southern Policy Law Institute filed.
Sep 5, 2023 Brief amicus curiae of Professor Hank Adler filed.
Aug 30, 2023 Brief of Charles G. Moore, et ux. submitted.
Aug 30, 2023 Brief of petitioners Charles G. Moore, et ux. filed.
Jul 18, 2023 Motion to extend the time to file the briefs on the merits is granted. The time to file petitioners' brief on the merits is extended to and including August 30, 2023. The time to file respondent's brief on the merits is extended to and including October 16, 2023.
Jul 10, 2023 Motion of Charles G. Moore, et ux. for an extension of time submitted.
Jul 10, 2023 Motion of Charles G. Moore, et ux. to dispense with joint appendix submitted.
Jul 10, 2023 Motion for an extension of time within which to file the briefs on the merits filed.
Jul 10, 2023 Motion to dispense with printing the joint appendix filed by petitioner Charles G. Moore, et ux.
Jun 26, 2023 Petition GRANTED.
Jun 20, 2023 DISTRIBUTED for Conference of 6/22/2023.
May 30, 2023 DISTRIBUTED for Conference of 6/15/2023.
May 30, 2023 Reply of petitioners Charles Moore, et al. filed. (Distributed)
May 16, 2023 Brief of respondent United States in opposition filed.
Apr 18, 2023 Motion to extend the time to file a response is granted and the time is further extended to and including May 16, 2023.
Apr 17, 2023 Motion to extend the time to file a response from April 26, 2023 to May 16, 2023, submitted to The Clerk.
Mar 27, 2023 Brief amicus curiae of Landmark Legal Foundation filed.
Mar 27, 2023 Brief amicus curiae of Cato Institute filed.
Mar 27, 2023 Brief amicus curiae of The Chamber of Commerce of the United States of America filed.
Mar 27, 2023 Brief amici curiae of The Manhattan Institute for Policy Research, et al. filed.
Mar 27, 2023 Brief amici curiae of The Pacific Research Institute, et al. filed.
Mar 27, 2023 Brief amicus curiae of Southeastern Legal Foundation filed.
Mar 27, 2023 Brief amicus curiae of Americans for Tax Reform filed.
Mar 27, 2023 Brief amicus curiae of The Buckeye Institute filed.
Mar 17, 2023 Motion to extend the time to file a response is granted and the time is extended to and including April 26, 2023.
Mar 16, 2023 Motion to extend the time to file a response from March 27, 2023 to April 26, 2023, submitted to The Clerk.
Feb 21, 2023 Petition for a writ of certiorari filed. (Response due March 27, 2023)